Preheat oven to 180 degrees Celsius. Line a 20 x 20cm cake pan with parchment paper, make sure you leave about 2cm overlapping the sides. Set aside
Melt the butter in the microwave for about 30-40 seconds,mix in the milk and set aside. In a large bowl whisk the eggs and sugar, using an electric mixer, for 4-5 minutes until it is light in color
Mix in the vanilla essence. Sift in half the flour and baking powder and give it a quick whisk, pour in half the milk mixture and whisk, repeat with other half dry ingredients and milk mixture. Do not over mix
Bake in preheated oven for 25 minutes or until a toothpick inserted into the center comes out clean
Remove from oven and allow it to stand for 10 minutes. Turn onto a wire rack and allow it to cool
Freeze the cake for an hour
In the meantime prepare the sauce by mixing the sifted icing sugar and cocoa together. Add the vanilla essence, melted butter and hot water and mix until smooth
Remove from the freezer and cut into 12 equal size squares
Use 2 forks and dip each square in the sauce, shake off the excess sauce. Roll in the desiccated coconut. Place them on a wire rack to set and allow them to reach room temperature
Serve with a dollop of cream (optional)